1. Cool, Hand, and Luke were partners who shared profits and losses on a 3:3-4 basis, respectively. They were beginning to liquidate their business. At the start of the process, capital balances were as follows: Cool, Capital Hand, Capital Luke, Capital 57,000 81,000 142.000 1. Prepare a predistribution plan (11 points) 2. How would $41,000 be distributed? [2 points]